Physical Distribution—A New Dimension of Management Control

1971 ◽  
Vol 93 (2) ◽  
pp. 401-407
Author(s):  
John F. Spencer
Keyword(s):  
Management Control ◽  
Management Systems ◽  
Top Management ◽  
Business Organizations ◽  
Physical Distribution ◽  
Distribution Management ◽  
Management Structure ◽  
Inherent Property

This paper describes how physical distribution management systems have the inherent property of improving top management’s control of performance and costs in typical business organizations. It suggests some of the shortcomings of segmented types of control and of incentives related to segmental controls; it explains how the introduction of an integrative principle in management structure can correct these shortcomings, while relieving top management of certain tasks which can be delegated, and in some instances even computerized.

scholarly journals Cost minimisation of product transhipment for physical distribution management

2013 ◽  
Vol 7 (1) ◽  
Author(s):  
Obioma R. Nwaogbe ◽  
Victor Omoke ◽  
Emmanuel C. Ubani ◽  
Sunday I. Ukaegbu
Keyword(s):  
Optimal Allocation ◽  
Operating Costs ◽  
Physical Distribution ◽  
Alternative Strategies ◽  
Distribution Management ◽  
Transportation Problems ◽  
Cost Minimisation ◽  
Manufactured Products

The objective of this study was to determine the optimal allocation of shipments (least cost) of two manufactured products between depots and places of consumption. In this study, the least-cost method was used in solving the transportation algorithm using Tora 2.0 version software. The study was necessary because of the high operating costs associated with physical distribution when deliveries are not properly planned and considered with reference to alternative strategies. In contrast, significant savings can be achieved by using techniques available for determining the cheapest methods of transporting goods from several origins to several destinations. Cost minimisation is a very useful approach to the solution of transportation problems.

Accounting and Control in Physical Distribution Management

1973 ◽  
Vol 37 (3) ◽  
pp. 114
Author(s):  
Norman E. Daniel ◽  
Michael Schiff
Keyword(s):  
Physical Distribution ◽  
Distribution Management ◽  
And Control

scholarly journals Management control systems, organization and impact on performances: Evidences from Italy

2017 ◽  
Vol 14 (2) ◽  
pp. 250-257
Author(s):  
Elisa Truant
Keyword(s):  
Intellectual Capital ◽  
Management Control ◽  
Management Systems ◽  
Incentive Systems ◽  
Multiple Sources ◽  
Management Tools ◽  
Accounting Systems ◽  
Corporate Managers ◽  
Key Factor ◽  
Depth Study

The value creation is the primary goal of each organization and intellectual capital is certainly a key factor for long-term success. The intellectual capital variables have to be managed and measured within advanced management systems, in order to facilitate the communication and translation of strategy’s tangible and intangible elements into operational terms. This study focuses on a sample of medium-sized Italian firms and is based on multiple sources of evidence: the in-depth study of internal documents and interviews with corporate managers holding key positions within the organization. The research aims at investigating if managers identified, measured and monitored intellectual capital variables within advanced management accounting systems, over a period of 5 years. Because the strategy and the organizational structure are highly interdependent, this study also focuses on evaluation and incentive systems implemented within selected companies. Then, it was decided to analyze whether the use of managerial and organizational tools influence firms’ performances. This research contributes to extend existing literature on intellectual capital and management systems: the results revealed that companies able to manage and monitor intellectual capital within advanced management tools, as well as implement evaluation and incentive systems, achieved higher and more stable performances. The main limit of this study is strictly related to the choice of these variables: in fact, company’s performances are influenced by a significant number of factors, endogenous and exogenous to the organization. Future researches can involve a greater number of companies and organizational variables, in order to validate or confute the actual findings.

Top management control in Europe

1983 ◽  
Vol 7 (4) ◽  
pp. 467-468
Author(s):  
David Granick
Keyword(s):  
Management Control ◽  
Top Management

Significance of Knowledge Harvesting in Open Innovation in Business Ventures

2018 ◽  
pp. 20-35
Keyword(s):  
Knowledge Management ◽  
Open Innovation ◽  
Management Systems ◽  
Top Management ◽  
Knowledge Management Systems ◽  
Harvesting Systems ◽  
Professional Pride

Enterprises do not give much importance to creating knowledge management systems pertaining to their organization. Most of the top management in organizations are under the impression that these systems will be misused by their employees. Some of the organizations fear that there is every likelihood that their employees, after updating their knowledge of their system, may leave their organization to better their prospects. It would be better if the top management in the organization were open and transparent for creating knowledge management systems. This approach will help employees to make use of the knowledge management systems. By making use of these systems, employees will be able to create knowledge harvesting systems. Knowledge harvesting systems will facilitate them to create an open innovation environment. Involvement of employees in an open innovation environment makes them take professional pride and feel they are the backbone of their organization. This chapter explains the benefits from knowledge harvesting systems in the context of open innovation initiative ventures. Case illustrations in this chapter stress the importance of knowledge harvesting systems in the open innovation environment in organizations.

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